If you have a judgment you are trying to collect, and the debtor has funds at a bank or other financial institution, you may garnish the debtor’s account. Obtaining the judgment and finding out where …
READ MORE →Complete Part I whether or not the entity is seeking relief under Rev. Proc. 2009-41 or Rev. Proc. 2010-32. Line 1. Check box 1a if the entity is choosing a classification for the first time (i.e., …
READ MORE →The Minnesota Termination of Sales Representatives Act, Minn. Stat. § 325E.37, limits how a manufacturer, wholesaler, assembler, or importer may end its relationship with an independent sales rep. It …
READ MORE →Minnesota Statutes Section 541.023 (a/k/a the “40-year law”) has confounded attorneys since its enactment in 1943. Even among real estate practitioners, the 40-year law is somewhat of a nebulous …
READ MORE →In addition to the prohibitions concerning the making of financial performance representations, discussed above, the amended Rule prohibits seven specific acts or practices. Each of the seven is …
READ MORE →Apportionment formulas are important features of state corporate income taxes. They determine how much of a business’s income is taxable and affect the incidence and competitiveness of the tax. …
READ MORE →Belmont Mufflers, Inc. A Minnesota Corporation 111 First Street Jackson, Minnesota 55000 (111) 222-3333 franchiseofficer@belmont_mufflers4u.com www.belmont_mufflers4u.com Belmont Mufflers, Inc., …
READ MORE →The last of the three definitional elements of a franchise covered by the amended Rule is that purchasers of the business arrangement must be required to pay to the franchisor (or to an affiliate), as …
READ MORE →The amended Rule exempts the sale of fractional franchises. A fractional franchise relationship is created when the following two elements are present at the start of the relationship: The franchisee, …
READ MORE →Corporations A corporation is an entity where the interest is held by shareholders and whose business is conducted by a board of directors. The shareholders have limited liability, and can normally …
READ MORE →This post is part of a series of posts on Minnesota’s Public and Private Nuisance Laws. Separate from public nuisance but sometimes overlapping it, Minnesota statutes also recognize private nuisance. …
READ MORE →This post is part of a series of posts on Minnesota’s Public and Private Nuisance Laws. General Ordinances and Regulation Most local units of government have the authority to define and abate …
READ MORE →This post is part of a series of posts on Minnesota’s Public and Private Nuisance Laws. State Public Nuisance Law The key element of Minnesota’s statutory public nuisance law is a civil process …
READ MORE →This and the next several posts describe Minnesota laws that provide remedies to combat offensive or injurious conditions or activities that are a “nuisance” to the surrounding community. A condition …
READ MORE →Table 3 lists the number of business filing tax returns by organizational form. Most business owners (72 percent nationally and 66 percent in Minnesota) report their income as proprietors rather than …
READ MORE →I have represented a number of defendants in cases involving claims that they illegally downloaded a movie, video, music, or software. The following outlines the process involved in these illegal …
READ MORE →A wage levy, sometimes referred to as a garnishment, is how the Minnesota Department of Revenue collects delinquent taxes from a debtor’s pay. After written notice to the taxpayer, the commissioner …
READ MORE →Collect tax debts first, then collect other agency debts in the order they were referred to the Department for collection. The Minnesota Department of Revenue’s wage levy for any type of debt takes …
READ MORE →Theft by Swindle is defined by Minnesota Statutes section 609.52, subdivision 2(a)(4), as swindling, whether by artifice, trick, device, or any other means, whereby a person obtains property or …
READ MORE →Minnesota law requires every group life insurance policy issued or renewed in Minnesota after August 1, 1987, to let employees who are voluntarily or involuntarily terminated or laid off elect to …
READ MORE →If you run a Minnesota business, state law requires that your insured group health plans, and any plan you establish through an HMO certified under Minnesota law, allow a covered employee who is …
READ MORE →The Plan Administrator has the obligation to furnish a COBRA Election Notice to each qualified beneficiary who will lose plan coverage as a result of a qualifying event. The Election Notice contains …
READ MORE →This example is part of a series of posts covering the Continuation of Group Health and Life Insurance Coverage Law (COBRA). This information is not legal advice. You should consult with an …
READ MORE →This example is part of a series of posts covering the Continuation of Group Health and Life Insurance Coverage Law (COBRA). This information is not legal advice. You should consult with an …
READ MORE →Go here for our full guides to Minnesota Sales Tax and Minnesota Use Tax. Do I have to register my business? You must register to collect sales tax if you make taxable retail sales in Minnesota. This …
READ MORE →You need a Minnesota tax ID number if you: make taxable sales or leases, perform taxable services in Minnesota, withhold Minnesota income taxes from employees’ wages, make estimated business tax …
READ MORE →The State of Minnesota has a statewide “Contractor and Remodeler License Law.” This law is designed to protect the consumer by requiring that contractors be licensed with the State. Contractors must …
READ MORE →The following is example text from a Non-Earning Disclosure. For a formatted version, download the Non-Earnings Disclosure PDF or Non-Earnings Disclosure DOC. The text below and its PDF and DOC …
READ MORE →The following is example text from an Affidavit of Service of Garnishment Summons. For a formatted version, download the AOS Garnishment Summons PDF or AOS Garnishment Summons DOC. The text below and …
READ MORE →The following is example text from an Affidavit of Service. For a formatted version, download the Affidavit of Service PDF. The text below and its PDF and DOC counterparts should not be used without …
READ MORE →